2012 (2) TMI 452

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....V.J.K. Kumar For the Respondents : The Government Pleader for Commercial Taxes ORDER :- The order of the court was made by GODA RAGHURAM J.-The assessment order dated January 21, 2012 passed by the first respondent and consequent demand of penalty interest by the order dated January 23, 2012 issued by the same respondent are assailed on several grounds. The petitioner, a partnership....

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....t demand notice dated January 23, 2012, concluding that the petitioner failed to pay the tax dues to the Department within the stipulated period, the first respondent levied penalty interest of Rs. 17,247. Relying on the judgment of a learned Division Bench of this court in Sri Ramanjaneya Groundnut Factory v. C.T.O., Kadiri [1996] 103 STC 297 (AP) and an earlier decision in State of A.P. v. Th....

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....in the context of the provisions of the APGST Act, 1957) that where exemption is granted on sales to registered dealer on the basis of affidavit of purchasing dealer confirming purchases and on the selling dealer furnishing details of despatch of goods and receipt of payment by bank drafts, the burden of proof on the selling dealer is discharged and reassessment leading to withdrawal of exemption ....

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....d in the order of assessment that the registration of M/s. Karat 24 was cancelled on February 28, 2010, i.e., after the transaction in question occurred, whereunder the petitioner purchased bullion from the registered dealer and has produced the vouchers. For the aforesaid reasons and following the judgments of this court supra, the writ petition is allowed. The impugned order of assessment dat....